Slovakia

VAT rate

---

10% and 20%

Minimum amounts

---

EUR 400 (quarterly claim)
EUR 50 (yearly claim)

No VAT refund to non-EU businesses.

VAT can be reclaimed on:

---

Business-related expenses.
Only if the invoice contains all required information.

All invoices must contain:

---

- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate

Simplified invoices are accepted.

Special rules

---